Results 61 to 70 of about 95,231 (261)

TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Taiwan's unique Task Force on Climate‐Related Financial Disclosures (TCFD) compliance dataset on 80 financial institutions compiled based on a content analysis methodology, we find that financial firms' extent of decarbonization practices positively affects TCFD compliance, suggesting that firms with more substantive decarbonization ...
Ching‐Yuan Hsiao, Yung‐Ming Shiu
wiley   +1 more source

Desromantizando um clichê: After e a naturalização da violência de gênero

LínguaTec
O artigo tem como objetivo comprovar a banalidade com que a série literária After, de Anna Todd, retrata um relacionamento abusivo constituído por violência de gênero. Para tanto, o referencial teórico pauta-se, principalmente, nos preceitos da Lei nº 11.
Raquel Folmer Correa, Laura Cristina Noal Madalozzo, Mariana Alban Matheus   +2 more
doaj   +1 more source

International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin, Gegenfurtner, Bernhard, Günther, Nina, Kaserer, Christoph   +3 more
core  

The first VLBI image of an Infrared-Faint Radio Source [PDF]

, 2008
Context: To investigate the joint evolution of active galactic nuclei and star formation in the Universe. Aims: In the 1.4 GHz survey with the Australia Telescope Compact Array of the Chandra Deep Field South and the European Large Area ISO Survey - S1 ...
A. W. Hotan, Bock, C. J. Phillips, E. Middelberg, Fanti, Heckman, Hes, Higdon, Lonsdale, M. Y. Mao, Middelberg, Norris, O'Dea, O'Dowd, R. P. Norris, S. Tingay, Shepherd, Tzioumis   +17 more
core   +3 more sources

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

As palavras na publicidade: uma análise de anglicismos em briefings

LínguaTec
A Publicidade é a área que objetiva divulgar marcas e seus respectivos produtos e/ou serviços. Em sua organização interna, existe um documento que norteia todas as ações: o briefing; um termo da Língua Inglesa que comunica aos profissionais envolvidos ...
Monique Dias Souza, Kleber Eckert
doaj   +1 more source

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

, 2014
Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core  

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

Formar leitores na escola: entre o ideal e o possível

LínguaTec
A literatura é fundamental para a formação integral do sujeito, uma vez que desenvolve a imaginação, a criatividade, a sensibilidade e o senso crítico em relação ao mundo. No Brasil, a escola ainda é o principal espaço de formação de leitores.
Luan Moraes da Luz, Carina Fior Postingher Balzan   +1 more
doaj   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source